Analysis of Activity-Based Cost of SilK Weaving Professional Groups in Nang Rong District, Buriram Province

Abstract

          The purposes of this study were to investigate the production cost and to analyze the activity-based cost of silk-weaving professional groups in Nang Rong District, Buriram Prov-ince. The data were collected from 111 weavers of the silk-weaving professional groups using interview forms. Percentages and means were employed for data analysis.

          The results revealed that: 1) based on the 111 weavers of silk-weaving groups in Nang Rong District, Buriram Province, the cost of weaving silk consists of raw materials for weav-ing silk for 330,770 baht, calculated as an average cost of 2,980 baht; labor costs in weaving silk for 222,900 baht, calculated as an average cost of 2,008 baht; and expenses in weaving silk amounted to 22,590 baht, calculated as an average cost of 203.51 baht. Therefore, the total cost of weaving silk was 576,260 baht, calculated as an average cost of weaving silk of 5,191.51 baht. 2) For an analysis of activity-based costs of the silk-weaving professional groups, the cost of weaving silk was allocated. The activities can be grouped and classified into 2 activities: the activity of procuring materials for weaving and training activities. Production expenses of 22,590 baht were allocated to go into the product, consisting of the activity of procuring materials for weaving for a total of 111 people, calculated as a regular activity rate of 137.30 baht/person, with a total cost of 15,240 baht, and the training activities for 65 people were calculated with an activity rate of 113.08 baht/person, with a total cost of 7,350 baht. Thus, the allocation of costs for weaving silk into products was calculated as a total activity rate of 250.38 baht. The total average cost of weaving silk according to the activity-based cost system is 5,238.38 baht.